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1976 (10) TMI 39 - CGOVT - Central ExciseExtract: .......t from aluminium in any crude form and for which there is another sub-item. From this position the Government hold that since the wire rods are not aluminium in and crude form the exemption provided under Notification No. 46/70 is not available to the goods manufactured by the petitioners. The Government, therefore, reject the revision application.
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